Section 19(2) in The Punjab Entertainments Duty Rules, 1956
(2)When any stamps purchased for use under the Act have been damaged or spoiled, the purchaser may apply in writing to the Collector who on being satisfied that these have not been wilfully damaged or spoiled may give in lieu thereof -(a)other stamps of the same description and value; or(b)if required and if he thinks fit, stamps of any other description to the same amount in value; or(c)the same value in money deducting [six paisa] [See Haryana Legislative Supplement Part III, dated the 11.11.1974.] for each rupee or fraction of a rupee of the total value of the stamps returned.
